IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 编号 200944004 | UILC 2632.00-00 | 主题 Special Rules for Allocation of GST Exemption | 发布日期 10/30/2009 |
| 编号 200944004 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/30/2009 |
| 编号 200944003 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/30/2009 |
| 编号 200944002 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 10/30/2009 |
| 编号 200944002 | UILC 2036.00-00 | 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 发布日期 10/30/2009 |
| 编号 200944001 | UILC 7701.00-00 | 主题 Definitions | 发布日期 10/30/2009 |
| 编号 200944001 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 10/30/2009 |
| 编号 200944001 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 10/30/2009 |
| 编号 200943047 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 10/23/2009 |
| 编号 200943046 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 10/23/2009 |
| 编号 200943045 | UILC 412.00-00 | 主题 Minimum Funding Standards | 发布日期 10/23/2009 |
| 编号 200943044 | UILC 72.20-04 | 主题 Substantially Equal Payments | 发布日期 10/23/2009 |
| 编号 200943043 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 10/23/2009 |
| 编号 200943042 | UILC 501.38-00 | 主题 Legislative and Political Propaganda Activities | 发布日期 10/23/2009 |
| 编号 200943042 | UILC 501.38-02 | 主题 Electing Expenditure Test | 发布日期 10/23/2009 |
| 编号 200943042 | UILC 4911.00-00 | 主题 Tax on Excess Expenditures to Influence Legislation | 发布日期 10/23/2009 |
| 编号 200943041 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 10/23/2009 |
| 编号 200943040 | UILC 4945.04-04 | 主题 Grants to Individuals | 发布日期 10/23/2009 |
| 编号 200943039 | UILC 6323.01-00 | 主题 Filing Notice of Lien | 发布日期 10/23/2009 |
| 编号 200943038 | UILC 61.53-01 | 主题 Valuation Rules | 发布日期 10/23/2009 |
| 编号 200943037 | UILC 6222.00-00 | 主题 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 发布日期 10/23/2009 |
| 编号 200943036 | UILC 6231.03-00 | 主题 Partnership Item | 发布日期 10/23/2009 |
| 编号 200943035 | UILC 6231.07-00 | 主题 Tax Matters Partner | 发布日期 10/23/2009 |
| 编号 200943034 | UILC 170.14-01 | 主题 Qualified Real Property Interest | 发布日期 10/23/2009 |
| 编号 200943033 | UILC 170.14-01 | 主题 Qualified Real Property Interest | 发布日期 10/23/2009 |
